https://www.taxtmi.com/caselaws?id=441052 Section 206C(1C) was treated as extending to compounding fees collected from illegal mining and transportation of minerals, because the expression "transfer" was read broadly to cover parting with an interest in a mine even without a formal lease or licence; the TCS demand on that component was sustained. By contrast, liability on contributions to the District Mineral Foundation and the National Mineral Exploration Trust depended on whether the assessee actually received those amounts or only acted as a conduit, since the statutory contribution obligations under Sections 9B and 9C of the MMDR Act lay on the lease holder; both matters required factual verification and were sent back. en-us Fri, 21 Jul 2023 00:00:00 +0530 Thu, 27 Jul 2023 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441052 Section 206C(1C) was treated as extending to compounding fees collected from illegal mining and transportation of minerals, because the expression "transfer" was read broadly to cover parting with an interest in a mine even without a formal lease or licence; the TCS demand on that component was sustained. By contrast, liability on contributions to the District Mineral Foundation and the National Mineral Exploration Trust depended on whether the assessee actually received those amounts or only acted as a conduit, since the statutory contribution obligations under Sections 9B and 9C of the MMDR Act lay on the lease holder; both matters required factual verification and were sent back. Case-Laws Income Tax Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441052